The Financial Services Regulatory Authority of Ontario (FSRA) is responsible for supervising and regulating a broad range of financial service sectors. FSRA issues guidance to make it easier for the public, new entrants and incumbents to understand what is legally binding, what is FSRA’s interpretation or application of law and what information is designed to be helpful. All guidance is issued in accordance with FSRA's Guidance Framework.

The following table lists Active guidance. Use the filters to search the table or enter text in the search field. Please reach out to our contact centre if you require assistance.

Note: 

  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
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Showing 301 to 400 of 1065 entries
Sector Status Category Guidance Number Guidance Name
Pensions Active Information and Statements PE0287ORG New Provisions Related to the Disclosure of Records
Pensions Active Administration - Pensions PE0045ORG Sample Retention Schedule for Pension Plan Records
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Auto Active Fleets AU0077ORG FSCO's clarification about the exemption for fleets
General Regulatory Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
CU-CP Active Risk Management CU0051ORG Capital Risk Advisory #1 - Credit Union Shares Held as Security
Pensions Active Commuted Value PE0087ORG Payment of a Small Amount under Section 50(1) of the Pension Benefits Act
Pensions Active Locked-in Accounts PE0679ORG FAQs on Locked-in Retirement Accounts (LIRAs)
Pensions Active Benefits PE0289ORG Immediate Vesting
Pensions Active Surplus PE0089ORG Surplus Withdrawal Applications
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Administration - Pensions PE0122ORG Use of Superintendent Approved Pension Forms -PBA s. 113.2
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
Pensions Active Funding PE0136ORG Funding Requirements for Designated Plans in Ontario, O.Reg 73/95 Effective When Published
Pensions Active Commuted Value PE0278ORG Recalculation of Transfer Values
Pensions Active Supervisory Approach PE0245ORG Process for Reviewing Defined Benefit Pension Plan Applications and Service Targets
Mortgage Active Application - Mortgage Brokering MB0021ORG Mortgage Administrator Licence Application - Instructions for completing the application
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Auto Active Residual Market AU0067ORG Facility Association amendment to eligibility rules in the residual market
CU-CP Active Securitization CU0080ORG Securitization Reporting Template
CU-CP Active Liquidity CU0074ORG Net Cumulative Cash Flow Report (NCCF) Template 2021 
Insurance Active LLQP PC0026ORG How to Submit Feedback on the Life Licence Qualification Program (LLQP)
Mortgage Active Education MB0026ORG Mortgage Broker and Mortgage Agent Education
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Pensions Active Wind up PE0179ORG Payment of Benefits on Partial Wind Up
Insurance Active Investments - Insurance PC0014ORG Investments by Insurers Guideline
Auto Active Unfair or Deceptive Acts AU0135INT Interpretation of Sections 237 & 238 of the Insurance Act and Sections 1(1) and 2(1)(5) to 2(1)(8) of Regulation 7/00 Unfair or Deceptive Acts or Practices and Approach to Supervision [Take All Comers Rule]
Auto Active Filing - Auto AU0107ORG Other than Private Passenger Automobile Filing Guidelines - Major
Auto Active Fleets AU0078ORG Revised bulletin on the definition of "Fleet"
General Regulatory Active Innovation GR0010APP Test and Learn Environments (TLEs) for Financial Services Innovation
CU-CP Active Lending CU0056ORG Lending Advisory #3 - Authorized Syndicating (Lead) Credit Unions in a Loan Syndication
CU-CP Active Risk Management CU0052ORG Market Risk Advisory #1 - Investment in Digital Currencies
General Regulatory Active Administrative Monetary Penalties - Insurance GR0011APP Transparent Communication of FSRA Enforcement Action
Pensions Active Funding PE0006ORG The Determination of Whether a Plan is a Closed Plan
Pensions Active Commuted Value PE0091ORG Transfers to a Registered Retirement Savings Plan (RRSP) or to a Registered Retirement Income Fund (RRIF)
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Locked-in Accounts PE0148ORG Shortened Life Expectancy
Pensions Active Locked-in Accounts PE0680ORG FAQs for Financial Institutions (LIFs and LRIFs)
Pensions Active Surplus PE0162ORG Partial Wind Up - Identification and Administration of Surplus
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Active Administration - Pensions PE0123ORG Electronic Communications Between Plan Administrators and Plan Beneficiaries
Pensions Active Filing - Pensions PE0022ORG Filing Information for Pension Plan Administrators
Auto Inactive Forms - Auto AU0070ORG Amendments to the Ontario Garage Automobile Policy (OAP 4) and related forms, and amendments to the Ontario Automobile Policy (OAP 1) and related forms
Auto Inactive Consumer Protection - Auto AU0092ORG Staged Auto Accidents: Protect Yourself from this Fraud
CU-CP Inactive Director Training CU0019ORG Director's Handbook
CU-CP Inactive Enterprise Risk Management CU0032ORG ERM Guidance Note
CU-CP Inactive Corporate Governance CU0077ORG Self Assessment Workbook: Corporate Governance for Audit Committee (2018)
Mortgage Inactive Non-Qualified Syndicated Mortgages MB0009ORG Policies and Procedures -- Non-qualified Syndicated Mortgages
Pensions Inactive Funding PE0674ORG Temporary Solvency Funding Relief Measures
Pensions Inactive Amendments PE0379ORG From Defined Benefit to Defined Contribution
Pensions Inactive Wind up PE0628ORG Guideline for Notice of Wind Up of Pension Plan
Pensions Inactive Miscellaneous PE0109ORG Pension Decisions
Pensions Inactive Miscellaneous PE0517ORG Tips for Dealing with the PCO
Pensions Inactive Asset Transfers PE0356ORG Superintendent Consent to Transfer of Assets (Sale Before 1188; Transfer After 1188)
Pensions Inactive Locked-in Accounts PE0439ORG LIF Explanation and Tables for Minimum and Maximum Withdrawal Percentages
Pensions Inactive Locked-in Accounts PE0471ORG 2008 Schedule 1 Life Income Fund (LIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Benefits PE0368ORG Survivor Benefit Waived
Pensions Inactive Surplus PE0603ORG Surplus Attributable to Employer and Employee Contributions on Plan Wind Up
Pensions Inactive Spousal Rights PE0564ORG Joint and Survivor Requirement and Waiver
Pensions Inactive Membership PE0498ORG Deadline For Membership Not Acceptable
Pensions Inactive Administration - Pensions PE0251ORG Administrator Role and Responsibilities
Pensions Inactive Filing - Pensions PE0393ORG Master Trust Arrangements
HSP Inactive Licensing - HSP HP0005ORG Health Service Provider Licensing Guide
Insurance Inactive Licensing - Insurance PC0036ORG Licensing Link Enhancements for Life Insurance Agents
Pensions Inactive Pension Decisions PE0576ORG Notices and Orders, PBA, 1990 s. 69, s. 87, ss. 89(5)
Auto Inactive Driver Endorsement AU0007ORG Excluded Driver Endorsements (OPCF 28A and O.E.F. 78A)
Auto Inactive MVACF AU0117ORG Apply to the Motor Vehicle Accident Claims Fund
CU-CP Inactive Lending CU0009ORG DICO's By-Law #5 Commercial Lending Tools
CU-CP Inactive Stress testing CU0038ORG Stress Testing Guidance Note
Insurance Inactive Errors & Omissions Insurance - Insurance PC0028ORG Errors and Omissions Insurance Requirements for Life Insurance Agents
Mortgage Inactive Education MB0028ORG Education FAQ - Mortgage Brokering Industry
Pensions Inactive Pension Benefits Guarantee Fund (PBGF) PE0510ORG Late Assessment Payments - Calculation of Interest - 1995 - O. Reg. 909 s. 37
Pensions Inactive Commuted Value PE0652ORG Commuted Value Calculation Standard - FAQs
Pensions Inactive Wind up PE0671ORG FAQs - Wind Up (2010 - 2012)
Pensions Inactive Miscellaneous PE0188ORG Pension Policy Review Project
Pensions Inactive Asset Transfers PE0035ORG Applications for Transfer of Assets on Sale or Merger
Pensions Inactive Locked-in Accounts PE0065ORG Financial Hardship Unlocking Forms
Pensions Inactive Locked-in Accounts PE0450ORG 1998 Maximum Withdrawal Amount Table
Pensions Inactive Locked-in Accounts PE0482ORG 2016 Life Income Fund (LIF) and Locked-In Retirement Income Fund (LRIF) Maximum Annual Income Payment Amount Table
Pensions Inactive Surplus PE0585ORG Partial Wind Up - Identification and Administration of Surplus Compliance with PBA, 1990 ss. 70(6)
Pensions Inactive Information and Statements PE0639ORG Freedom of Information and Protection of Privacy Act (FOIPOP) - Interim Administrative Practice
Pensions Inactive Refunds PE0543ORG Locking-in Provisions - Prior Consent of the Commission Required for Refunds, PBA 1990 ss. 63(7) and (8)
Pensions Inactive Administration - Pensions PE0315ORG Role and Responsibilities
General Regulatory Inactive Filing - General Regulatory GR0005ORG Superintendent's Electronic Service & Delivery and Filing Rules
Pensions Inactive Filing - Pensions PE0330ORG Filing Deadlines for Plans Other than Defined Contribution Plans
Pensions Inactive Filing - Pensions PE0574ORG Obligation to Sell Assets
HSP Inactive Licensing - HSP HP0016ORG Health Service Providers
Pensions Inactive Locking in PE0492ORG Locked-in RRSP Cannot Be Transferred To A RRIF (also ref: Life Income Fund)
Auto Inactive Forms - Auto AU0035ORG Revised Certificate of Automobile Insurance Form and Data Elements
Auto Inactive Liability Card AU0081ORG Motor Vehicle Liability Insurance Card (Canada/Inter-Province)
Mortgage Inactive Annual Information Return (AIR) - Mortgage Brokering MB0005ORG Mortgage brokerages and administrators: How to check/update your contact information, and file the Annual Information Return (AIR)
Mortgage Inactive Syndicated Mortgage Investments MB0006ORG Requirements for Promoting Syndicated Mortgage Investments
Pensions Inactive Funding PE0648ORG FAQs - Letters of Credit (2012)
Pensions Inactive Wind up PE0618ORG Treatment of Prior Year Credit Balance
Pensions Inactive Miscellaneous PE0068ORG FSCO - Pension Stakeholder Consultations
Pensions Inactive Miscellaneous PE0413ORG Fall-Winter 1997 Bulletin
Pensions Inactive Asset Transfers PE0234ORG Full Asset Transfers Under s. 81 - Superintendent's Consent Required
Pensions Inactive Locked-in Accounts PE0461ORG Treatment of Funds By Other Jurisdictions
Pensions Inactive Benefits PE0358ORG Garnishment of Pensions In Pay